sch.6-sec.16Late fees

sch.6-sec.16 Late fees

For section 159 (3) , the late return fee is 691 fee units. For section 162 (3) , the late payment fee is the lesser of the following— 691 fee units; the safety and health fee. sch 6 pt 3 s 16 amd 2019 SL No. 80 s 64 ; 2020 SL No. 107 s 50 ; 2021 SL No. 75 s 42 ; 2022 SL No. 68 s 25 (sch.6-sec.16-ssec.1) For section 159 (3) , the late return fee is 691 fee units. (sch.6-sec.16-ssec.2) For section 162 (3) , the late payment fee is the lesser of the following— 691 fee units; the safety and health fee.

• (a) 691 fee units;
• (b) the safety and health fee.